To help tackle the culture that leaves small and medium sized businesses owed £26.3bn in late payments, the UK’s largest companies and limited liability partnerships will be required to report twice a year on their payment practices, policies and performance

The Non-domestic (Chargeable Amounts) (England) Regulations 2016 – which implement the transitional scheme for the introduction on 1 April of the business rate revaluation – is one of five revaluation-related issues covered by the Dept for Communities and Local Government’s

Directors who are unaware that their company is failing to comply with Competition Law could still be disqualified from acting as a director if they would have known about the offence if they had been diligent enough to find out,

There was a 237% increase in the number of limited partnerships registered in Scotland between 2011/12 and 2015/16, compared with a 42% increase in the rest of GB, leading to allegations that the Scottish limited partnership model – which uniquely